questionText: To ask the Chancellor of the Exchequer, what progress he has made on implementation of OECD Pillar 2 on corporation tax; and if he will make an assessment of the potential economic impact of that implementation.
answerText: The government has legislated for the Pillar 2 Multinational top-up tax (MTT) and Domestic top-up tax (DTT) for implementation from 31 December 2023. An updated Tax Impact and Information Note and costing were published at Spring Budget 2023. An update on...
heading: Corporation Tax